Mongolian Company’s Financial Statement Analysis

This research work for a public company in the future and more profitable, how to use and to increase the company’s prior and future threats and to take measures to anticipate that eresdel, and found no loss no profit made in the past to determine issues such as financial statement analysis summary. In this study of Mongolian "construction" is a joint stock company in China, "Beijing municipal buildings" were selected public company.Describes how debt ratio of “Barilga” LLC is financing how many percent of total fund on credit accounted for 61% in total assets in 2011, 28% in 2012, and 26% in 2013 respectively. Debt ratio of “Building of Beijing city” LLC shows how many percent of total funds is being funded on credit. Amount of funding of credit in total assets accounted for 68% in 2011, 71% in 2012, and 73% in 2013 respectively.Shows that paying capacity of “Barilga” LLC was in a normal and acceptable level in 2011 in accordance with the index. In 2012, it was in absolute and safe region. Liquidity of balance was satisfactory and liability and payment instrument were in appropriate relationship. As for 2013, it was inadequate and paying capacity was in poor condition. Thus, they need to pay attention on improving their paying capacity in the further.According to paying capacity indexes of 2011, 2012, 2013 of “Building of Beijing City” LLC, it is in acceptable and normal level for every year. It shows that the company’s paying capacity is adequate and has no error. However, the result is not absolutely good. Therefore, they need to focus on increasing their liquidity of balance even more and making sure liability and payment instrument are in appropriate relationship in the future.According to international standards, it is considered agreeable if current asset is two times higher than short term debts or coefficient of restitution is 2.0 funkt. It shows that the company has much potential to repay its debts.Sustainable growth rate means a firm maintains itself by independent effort without depending on external financing and the more the firm has assets, its financial status is stable and dependence on external lenders becomes small. Sustainable growth rate of “Barilga” LLC was 0.38 funkt in 2011 or equal to 38 percent of equity capital, then increased to 0.71 in 2012, and increased to 0.73 in 2013. Furthermore, equity capital began to account for 78 percent of total assets.Scientists view that index of effectiveness level in the market is most preferable when it is between 0.2-0.3. The reason why last year’s index of “Barilga” LLC was 10-15 times lower than this standard may relate to many internal and external factors such as work organization, product quality, market research, management, demand and supply, electricity and heating, price growth of raw materials etc.